IRS Written Determinations are documents the IRS is required to make "...open to public inspection..." pursuant to the provisions of I.R.C. Sec. 6110. The documents prepared for release each week are made available to the public every Friday morning, and can either be retrieved from the list below or directly from the Written Determinations download folder.
View more information about Written Determinations or Using IRS Forms, Instructions, Publications and Other Item Files.
IRS Written Determinations do not contain proprietary ("Official Use Only") information. However, it is important to note that pursuant to 26 USC § 6110(k)(3) such items cannot be used or cited as precedent.
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Showing 71876 - 71900 of 75835
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| Number 199949009 | UILC 4999.00-00 | Subject Golden Parachute Payments | Release Date 12/10/1999 |
| Number 199949008 | UILC 162.00-00 | Subject Trade or Business (Deductible v. Not Deductible) | Release Date 12/10/1999 |
| Number 199949008 | UILC 461.00-00 | Subject General Rule for Taxable Year of Deduction (Year Paid v. Not Year Paid) | Release Date 12/10/1999 |
| Number 199949008 | UILC 468B.00-00 | Subject Special Rules For Designated Settlement Funds | Release Date 12/10/1999 |
| Number 199949008 | UILC 468B.03-00 | Subject Deduction Not Allowed For Transfer of Insurance Amounts | Release Date 12/10/1999 |
| Number 199949008 | UILC 468B.06-00 | Subject Other Funds | Release Date 12/10/1999 |
| Number 199949007 | UILC 9100.09-00 | Subject Section 442; Accounting Periods | Release Date 12/10/1999 |
| Number 199949006 | UILC 6103.08-00 | Subject Disclosure to Departments of Treasury or Justice Employees for Tax Administration Purposes | Release Date 12/10/1999 |
| Number 199949004 | UILC 4001.00-00 | Subject Passenger Vehicles | Release Date 12/10/1999 |
| Number 199949003 | UILC 263.03-02 | Subject Repair v. Permanent Improvement | Release Date 12/10/1999 |
| Number 199949003 | UILC 162.16-04 | Subject Capital Expenditure v. Repair | Release Date 12/10/1999 |
| Number 199949002 | UILC 269.07-00 | Subject Consolidated Returns | Release Date 12/10/1999 |
| Number 199949002 | UILC 382.00-00 | Subject Limitation on Net Operating Loss Carry-forwards and Built-in Losses Following Ownership Changes | Release Date 12/10/1999 |
| Number 199949002 | UILC 1502.21-00 | Subject Consolidated Net Operating Loss Deduction | Release Date 12/10/1999 |
| Number 199949001 | UILC 304.02-04 | Subject Distribution to which Section 301 Applies | Release Date 12/10/1999 |
| Number 199949001 | UILC 301.02-02 | Subject Exceeds Earnings and Profits | Release Date 12/10/1999 |
| Number 199949001 | UILC 961.00-00 | Subject Adjustments to Basis of Stock In Controlled Foreign Corporations and of Other Property (Increase v. Reduction) | Release Date 12/10/1999 |
| Number 199949001 | UILC 986.03-00 | Subject Previously Taxed Earnings and Profits | Release Date 12/10/1999 |
| Number 199948040 | UILC 61.40-00 | Subject Governmental Benefits and Subsidies | Release Date 12/03/1999 |
| Number 199948039 | UILC 402.08-05 | Subject By a Surviving Spouse | Release Date 12/03/1999 |
| Number 199948039 | UILC 4974.00-00 | Subject Excise Tax on Certain Accumulations in Qualified Retirement Plans | Release Date 12/03/1999 |
| Number 199948038 | UILC 9999.98-00 | Subject Not Able to Identify Under Present List | Release Date 12/03/1999 |
| Number 199948037 | UILC 414.01-00 | Subject Service for Predecessor Employer | Release Date 12/03/1999 |
| Number 199948036 | UILC 408.03-00 | Subject Rollover Contributions | Release Date 12/03/1999 |
| Number 199948035 | UILC 414.08-00 | Subject Church Plan | Release Date 12/03/1999 |
